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我国个人所得税按照收入性质实行差别税率和分类源泉征收,征收简便,具有征收费用低廉的优点;但缺点是不能全面、完整地体现纳税人的真实纳税能力,容易形成所得来源多、综合收入高的纳税人不缴或少缴税,而所得来源少、收入相对集中的却多缴税,不能体现纵向公平,也不符合量能课税原则。日本和韩国对勤劳所得(如工薪等)征收较轻的税,对非勤劳所得(如利润、股息、红利、租金等)征收较重的税,其个人所得税制度设计在组织、分配收入和稳定经济方面更有效率,对我国个人所得税体系具有一定的借鉴意义。
The personal income tax in our country is subject to different tax rates and classification sources according to the nature of income. It is easy to collect and has the advantage of low collection fee. However, the shortcoming is that it can not fully and completely reflect the taxpayer’s real ability to pay tax, easily derive many sources of income and high comprehensive income Taxpayers pay less or pay less, and the income derived from less concentrated income, but more tax, can not reflect the vertical and horizontal, but also does not meet the quantity and taxable principle. Japan and South Korea impose a lighter tax on hard-working income (such as wages and salaries) and impose heavier taxes on non-hard-earned income (such as profits, dividends, bonuses and rents). Their personal income tax system is designed to organize, distribute income and stabilize It is more economic and has certain reference to China’s personal income tax system.